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2019 (1) TMI 1100 - AT - Central ExciseClandestine manufacture and removal - manufacture of Gutkha out of short found raw materials and clandestine clearance of the same - validity of statements recorded during the investigation - the entire case is based on presumption that alleged shortage of one raw material, was the evidence to establish clandestine removal and evasion of duty - Held that:- The revenue’s case is based on statements and revenue’s grounds are an attempt to establish as to how such statements are reliable for setting aside the impugned order. However, as recorded by the Original Adjudicating Authority many statements have been retracted and transporters have stated that they have never transported the goods manufactured by respondent - Further, revenue could not establish as to from where other raw materials were procured. Further, revenue could not establish actual manufacturer of Gutkha alleged to have been clandestinely removed - appeal dismissed - decided against Revenue.
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